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Browsing Department of Banking and Finance by Author "Akanet, Solomon"
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Item Open Access THE IMPACT OF AUDITING ATTRIBUTES ON FINANCIAL REPORTING QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA.(Banking and Finance Department, Nasarawa State University, Keffi, 2015-10-01) Akanet, SolomonExternal auditors are expected to ensure the quality of financial report which stakeholders rely upon for proper decision making. This study examines the effect of audit attribute s on financial reporting quality o f the listed consumer goods firm s in Nigeria. Financial report big quality is proxied by discretionary accruals using the modified Dechow and Dichev's (20001) model. Data for the study were obtained from audited annual reporstof the 18 sampled consum w goods firm s for five years from 2009 to 2013. OLS regression was used to analyze the dal i using Stata version 11.2. it was discovered that industry specialized audit and audit tenun significantly influence financial reporting quality of listed consumer goods firm s in Nigeria. It is recommended that firm s should employ the services of specialized auditors and to also allow the audit client relationship to last for at least three years in order to have improved uidil quality, which in turn improves financial reporting quality.